Place of supply
Query (Issue) Started By: – Archna Gupta Dated:- 25-8-2018 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 5 Replies
GST
I have one query regarding place of supply. The situation is if a person supplying some art work, decorative items, paintings etc. to Indian embassy in China but the order is given by ministry of external affairs and he will raise invoice to Ministry of external affairs in India.
Will it be treated as export? Do bill to ship to model works for supplying goods out of India?
Reply By Rajagopalan Ranganathan:
The Reply:
Madam,
You are supplying the goods to Ministry of External Affairs. Therefore both supplier and recipient are located in India though the goods supplied is meant
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GST is applicable.
Ship to model is not applicable in this case, as order is not from the Embassy in Chaina. Here, Ministry is required to take registration under GST and has to engage CHA for export to embassy.
Our experts may like to correct me if mistaken.
Thanks
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Rajagopalan sir
Reply By Ramaswamy S:
The Reply:
If the supplier is in Delhi, any supply to Ministry of External Affairs is a local supply. That is point of supply – Intra State. (CGST + Delhi GST).
If the supplier is other than Delhi, then the point of Supply is Inter State and IGST is payable.
it is not an export in such case.
If the goods are shipped directly to the Indian Embassy in China, i
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